The financial statements of two companies are listed below for the recently concluded year 2020. You are asked to analyse the following- a) As both the firms are operating in the same industry, find the degree of operating and financial risk of both the firms and analyse the results b) If in the current year (2021) due to Covid-19 the sales are expected to be decline by 30% for both the firms, find and analyse the impact on both the firms EBIT & EPS. Company X Company Y Rs (Million) Rs (Million) Sales 5000 8000 Ivc 3000 4800 Operating FC 1000 2500 Interest 500 OL rate 30% 30% No of shares (No) 200 200